Concept:In the books of a supplier, the account of a customer is a personal account recorded in the sales ledger.
Explanation:Jute Enterprise buys goods from the supplier.
So, from the supplier's point of view, Jute Enterprise is a customer or trade debtor.
The supplier keeps separate ledgers for different types of accounts.
The sales ledger contains the personal accounts of all customers.
The purchases ledger contains the personal accounts of suppliers or creditors.
The general ledger contains real and nominal accounts.
The account of Jute Enterprise represents a business entity, not an asset or expense.
Therefore, it is a personal account, not a nominal or real account.
Since Jute Enterprise is a customer, its account is placed in the sales ledger.
Answer:B. personal account in the sales ledger